E.V.K.: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
E.V.K.
Largest movements
- Cash -€8,470
down €8,470 (-47.9%), from €17,676 to €9,206
mainly Net result for the year (-€7,397) and Other debts (-€6,829)
- Tangible fixed assets -€5,385
down €5,385 (-44.6%), from €12,086 to €6,701
- Profit (loss) carried forward -€7,397
down €7,397 (-37.9%), from -€19,534 to -€26,931
- Other debts -€6,829
down €6,829 (-27.2%), from €25,123 to €18,294
- Trade debts +€3,718
up €3,718 (+447%), from €833 to €4,551
- Debts after one year -€3,322
down €3,322 (-74.3%), from €4,470 to €1,148
- Gross operating margin -€935
down €935 (-59.0%), from €1,585 to €650
- Financial charges +€907
up €907 (+79.3%), from €1,144 to €2,051
- Taxes -€496
down €496, from €457 to -€39
- Other operating charges +€321
up €321 (+97.6%), from €329 to €650
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,597 | €20,835 | -€13,763 | -39.8% |
| Fixed assets | 21/28 | €12,086 | €6,701 | -€5,385 | -44.6% |
| Tangible fixed assets | 22/27 | €12,086 | €6,701 | -€5,385 | -44.6% |
| Furniture and vehicles | 24 | €12,086 | €6,701 | -€5,385 | -44.6% |
| Current assets | 29/58 | €22,511 | €14,134 | -€8,377 | -37.2% |
| Amounts receivable within one year | 40/41 | €4,835 | €4,928 | +€93 | +1.9% |
| Trade receivables | 40 | €3,595 | €3,545 | -€50 | -1.4% |
| Other amounts receivable | 41 | €1,240 | €1,383 | +€143 | +11.6% |
| Cash at bank and in hand | 54/58 | €17,676 | €9,206 | -€8,470 | -47.9% |
| Total equity and liabilities | 10/49 | €34,597 | €20,835 | -€13,763 | -39.8% |
| Equity | 10/15 | €917 | -€6,480 | -€7,397 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,534 | -€26,931 | -€7,397 | -37.9% |
| Amounts payable | 17/49 | €33,680 | €27,315 | -€6,365 | -18.9% |
| Amounts payable after more than one year | 17 | €4,470 | €1,148 | -€3,322 | -74.3% |
| Financial debts | 170/4 | €4,470 | €1,148 | -€3,322 | -74.3% |
| Amounts payable within one year | 42/48 | €29,210 | €26,167 | -€3,043 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €3,150 | €3,322 | +€173 | +5.5% |
| Trade debts | 44 | €833 | €4,551 | +€3,718 | +447% |
| Suppliers | 440/4 | €833 | €4,551 | +€3,718 | +447% |
| Taxes, remuneration and social security | 45 | €105 | - | -€105 | |
| Taxes | 450/3 | €105 | - | -€105 | |
| Other amounts payable | 47/48 | €25,123 | €18,294 | -€6,829 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,385 | €5,385 | = | 0.0% |
| Other operating charges | 640/8 | €329 | €650 | +€321 | +97.6% |
| Gross operating margin | 9900 | €1,585 | €650 | -€935 | -59.0% |
| Operating profit (loss) | 9901 | -€4,130 | -€5,386 | -€1,256 | -30.4% |
| Financial charges | 65/66B | €1,144 | €2,051 | +€907 | +79.3% |
| Recurring financial charges | 65 | €1,144 | €2,051 | +€907 | +79.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,273 | -€7,436 | -€2,163 | -41.0% |
| Income taxes | 67/77 | €457 | -€39 | -€496 | |
| Profit (loss) for the period | 9904 | -€5,730 | -€7,397 | -€1,667 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,730 | -€7,397 | -€1,667 | -29.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.